Chart of accounts: set 2
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
At the start of the month a company had a credit balance of 9 000 000 soum on 6410. During the month taxes totalling 14 000 000 soum were assessed (credit of 6410), 9 000 000 soum was paid to the budget, and 3 500 000 soum of VAT in 4410 was offset (Dt 6410 Ct 4410). What is the balance of 6410 at the end of the month?
Tax overpaid to the budget by "Yakkabog' tikuv" LLC was refunded from the budget to the company's settlement account. Under NAS No. 21, what journal entry is made?
Under NAS No. 21, how is analytical accounting kept for account 6410 "Payables to the budget (by type)"?
"Kitob sabzavot" LLC paid its tax debt to the budget out of a short-term bank loan: the bank transferred the money directly to the budget rather than to the company's settlement account. What journal entry is made?
A fine was imposed on "Xonqa metall" LLC by decision of the tax authority. Under NAS No. 21, with what journal entry is the fine recorded when charged?
In the current period, "Uchqo'rg'on non" LLC handed over finished products against an amount received in the previous reporting period and held in 6230 "Other deferred income". What journal entry adds this revenue to sales?
At "Beshariq kulol" LLC, the credit turnover of 9010 for the reporting period was 120 000 000 soum, and 7 500 000 soum for returned finished products was collected on the debit of 9040 "Returns of goods (products) sold". There are no other entries. What amount is closed from 9010 to 9910 at period end?
By agreement with its participants, "Boysun to'quv" LLC paid part of the accrued dividends in carpets it had woven itself instead of money. Under NAS No. 21, how is the revenue side recorded?
"G'uzor sut" LLC sold cheese made in its own workshop to an employee; it was agreed that the employee would pay later. Under NAS No. 21, with what journal entry is the sale recorded?
"Zarbdor mebel" JSC sold tables and chairs of its own manufacture to its subsidiary. Under NAS No. 21, with what journal entry is the sales revenue recorded?